2001 (7) TMI 234

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....ia, Member (T)]. - The brief facts of the case are that the appellants M/s. Ram Kishore Chemical Co. Pvt. Ltd. (M/s. RKC) were purchasing hydrogen peroxide falling under Heading 2847.19 from M/s. National Peroxide Ltd., Mumbai in two forms viz., 50 kgs. carbuoys and in bulk tankers. They were also purchasing Acetic Acid falling under Heading 2915.10 in bulk quantity from M/s. Trident Alco-Chen Ltd....

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.... valued at Rs. 7,23,800/- found packed and labelled was seized. The proceedings were initiated against the appellants, which culminated in Commissioner, Central Excise Delhi-I passing an order dated 30-11-2000/14-12-2000 in which he held that the activity carried out by the appellants amounts to manufacture as per Chapter Notes 10 and 11 of Chapters 28 and 29 respectively and Central Excise duty o....

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.... 2. All the above said noticees-parties are in appeal against the order of the Commissioner. We have heard Shri G. Shiv Dass, Advocate for the appellants and Shri R. Tandon, SDR for the respondents. The learned Counsel for the appellants placed complete reliance on the decision of the Tribunal in the case of Ammonia Supply Company v. CCE., New Delhi [2001 (131) E.L.T. 626 (T) = 2001 (45) RLT 271....

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....in its decision referred to supra held that the activity undertaken by the assessee namely filling of Ammonia gas from bulk tankers into smaller containers does not amount to a manufacturing process. That since the activity is not a manufacturing process, no duty liability under the Central Excise Act can be imposed on the assessee and further that such activity was not covered under Note 10 to Ch....